Auditor

Execution

Perform fieldwork and record testing progress.

Flowchart

flowchart TD
  A[Open Execution] --> B[Select procedures]
  B --> C[Perform tests]
  C --> D[Record findings]
  D --> E[Update Working Papers]

Flowchart: Execution workflow flowchart for Auditor. Enable JavaScript to view the interactive diagram, or follow the numbered steps below.

Steps

Open Execution for the engagement once planning and data collection are in place.
Work through the procedures assigned in Planning.
Record testing results and exceptions as you go.
File supporting detail into Working Papers.
Escalate material risks or exceptions before drafting reports.